Resident Registration Thresholds in Europe

Resident businesses must register for VAT with their local tax authority once the relevant threshold has been met.

Country

Annual Turnover

Currency

Intra-Community Acquisitions

Notes

Austria

30,000

EUR

11,000

Belgium

15,000

EUR

11,200

Bulgaria

50,000

BGN

20,000

Croatia

230,000

HRK

77,000

Cyprus

15,600

EUR

10,251

Czech Republic

1,000,000

CZK

326,000

For intra-Community acquisitions threshold must be exceeded in two successive calendar years

Denmark

50,000

DKK

80,000

Estonia

16,000

EUR

10,000

Finland

10,000

EUR

10,000

France (Goods)

82,200

EUR

10,000

Rises to EUR 90,300 if annual turnover of previous year below EUR 82,200

France (Services)

32,900

EUR

N/A

Rises to EUR 34,900 if annual turnover of previous year below EUR 32,900

Germany

17,500

EUR

12,500

Greece

10,000

EUR

10,000

Hungary

6,000,000

HUF

10,000

Ireland (Goods)

75,000

EUR

41,000

Ireland (Services)

37,500

EUR

N/A

Italy

0

EUR

0

Latvia

50,000

EUR

10,000

Lithuania

45,000

EUR

14,000

Luxembourg

25,000

EUR

10,000

Malta

0

EUR

10,000

Netherlands

0

EUR

10,000

Norway*

50,000

NOK

N/A

Poland

150,000

PLN

50,000

Portugal

10,000

EUR

10,000

Annual turnover threshold is EUR 12,500 for taxpayers in the small retailers’ regime

Romania

220,000

RON

34,000

Slovak Republic

49,790

EUR

13,941.45

Slovenia

50,000

EUR

10,000

Spain

0

EUR

10,000

Sweden

0

SEK

90,000

Switzerland*

100,000

CHF

N/A

United Kingdom

85,000

GBP

85,000

This information is correct at the time of publishing (April 2016) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.